Search Results (137)

Corporate Social Responsibility (CSR) has evolved into a strategic governance framework through which organisations address environmental sustainability, stakeholder expectations, and long-term institutional viability. In knowledge-intensive organisations such as universities, Green Artificial Intelligence (GAI) is increasingly recognised as an internal CSR agenda. GAI can reduce digital and energy-related environmental impacts while enhancing educational and operational performance. This study examines how higher education leaders, as organisational decision-makers, form intentions to adopt GAI within institutional CSR and digital sustainability strategies. It focuses specifically on leadership intentions to implement key GAI practices, including Smart Energy Management Systems, Energy-Efficient Machine Learning models, Virtual and Remote Laboratories, and AI-powered sustainability dashboards. Grounded in the Unified Theory of Acceptance and Use of Technology (UTAUT), the study investigates how performance expectancy, effort expectancy, social influence, and facilitating conditions shape behavioural intentions to adopt GAI. Survey data were collected from higher education leaders across Saudi universities, representing diverse national and cultural backgrounds within a shared institutional context. The findings indicate that facilitating conditions, performance expectancy, and social influence significantly influence adoption intentions, whereas effort expectancy does not. Gender and cultural context also moderate several adoption pathways. Generally, the results demonstrate that adopting GAI in universities constitutes a governance-level CSR decision rather than a purely technical choice. This study advances CSR and digital sustainability research by positioning GAI as a strategic tool for responsible digital transformation and by offering actionable insights for higher education leaders and policymakers. Full article

This study examines how major global hotel groups construct sustainability through corporate communication, assessing both the thematic content and the internal coherence of their Environmental-Social-Governance (ESG) narratives. The research question is How do international hotel corporations construct sustainability through their corporate communication and ESG reporting? The research applies qualitative content analysis of sustainability reports from ten international hotel corporations and a four-layer discursive coherence model (performance, operational, narrative, strategic), the study analyses 888 coded quotations and 205 sustainability-theme occurrences in ATLAS.ti version 25, a qualitative data-analysis software. Results show that while measurable, performance-based disclosures dominate—such as digital food-waste monitoring, emissions-intensity reductions, and responsible sourcing—symbolic language remains strategically deployed to reinforce identity, purpose, and legitimacy. Across the sector, sustainability discourse converges around four recurring pillars: environmental performance leadership, community resilience, responsible business governance, and inclusive economic empowerment. The study advances theoretical work on sustainability communication by conceptualizing discursive coherence as an indicator of organizational authenticity and offers actionable insights for enhancing credibility and stakeholder trust in corporate ESG reporting. Full article

This study examines the impact of institutional support and ownership structure on SDG management practices, with a particular focus on the mediating role of managers’ attitudes and engagement in these relationships. The research employs a quantitative approach using PLS-SEM with reflective constructs. The data were collected through a structured survey of 210 listed companies from the Warsaw Stock Exchange (GPW). Medium and large enterprises were selected. All constructs were measured using a seven-point Likert scale. The study provides empirical evidence integrating institutional, corporate governance, and behavioural perspectives. Both institutional support (β = 0.550) and ownership structure (β = 0.316) have a significant positive impact on managerial attitudes. All variables directly and positively influence SDG management practices, and institutional support (β = 0.460), ownership structure (β = 0.230) and managers’ attitudes (β = 0.271) play a significant role. Managers’ attitudes play a significant mediating role in the relationship between institutional support (β = 0.149) and ownership structure (β = 0.086) and SDG management. The conclusions indicate that at the organisational level, the mere application of formal mechanisms is insufficient. Managers’ attitudes are an essential transmission channel that transforms external pressures and internal corporate governance frameworks into effective and strategic sustainable development management practices. This indicates the need to develop leadership competencies and build an organisational culture based on sustainable development values. Full article

This study explores the impact of sustainable leadership (SL) on environmental performance (EP), focusing on the mediating role of employee well-being (EW) and the moderating role of eco-anxiety in green companies in Turkey. The framework is founded on the Job Demands-Resources (JD-R) paradigm and is enhanced by Sustainable Leadership Theory, Bottom-Up Spillover Theory, and Terror Management Theory. Data were collected from 289 employees at five environmentally sustainable enterprises in Turkey, using a standardized questionnaire to evaluate characteristics through validated multi-item scales. Structural equation modeling (SEM) with SmartPLS4 was employed to assess reliability, validity, and the suggested correlations. The study’s findings demonstrate that SL has a substantial and favorable impact on EP, both directly and indirectly, through the enhancement of staff well-being. Furthermore, research indicates that eco-anxiety mitigates the association between SL and well-being, suggesting that increased eco-anxiety diminishes the beneficial effects of leadership. These findings underline the significance of robust, SL and proactive management of eco-anxiety to enhance employee well-being and optimize corporate environmental results. The outcomes indicate that firms should allocate resources to leadership development initiatives and staff support frameworks to alleviate climate-related anxiety and enhance resilience. The study advances Sustainable Development Goal 3 (Good Health and Well-being) by demonstrating how psychological health and leadership synergize to enhance environmental performance. It also offers practical implications for sustainable workplace practices. Full article

Sustainable performance in green production hinges on collective employee engagement. While prior research has largely focused on the influence of sustainable leadership in fostering employee role behaviors and team relationship-oriented behaviors, this study delves into the critical role of taking charge behavior, which is related to the organization’s additional performance growth and long-term development. This study, grounded in the Conservation of Resources theory, explores how sustainable leadership encourages taking charge behavior through employee resilience as a mediator and colleague support as a moderator. Using the longitudinal method, data from 386 paired responses were collected from corporate employees across two time periods. Hypotheses were tested using hierarchical regression analysis, supplemented by path analysis to explore mediating and moderating effects. The findings indicate that sustainable leadership can enhance taking charge behavior by strengthening employee resilience, and in environments with robust colleague support, the impact of sustainable leadership on improving employee resilience is magnified, resulting in a more effective promotion of taking charge. This study contributes both theoretically and practically to the field of sustainable leadership. Full article

This study examines how sustainability accounting practices are integrated into a Romanian medium-sized enterprise in the context of the Corporate Sustainability Reporting Directive (CSRD), addressing the lack of applied evidence from Central and Eastern Europe. The research uses a qualitative single-case study design based on internal documents, ESG and financial reports, carbon accounting data, and six semi-structured interviews with key organizational actors. The methodological framework includes mapping ESG data flows within accounting systems, applying an extended Return on Investment (eROI) model, and using an internal carbon price to assess the environmental benefits of energy-efficiency investments. The results show a structural transformation of the accounting function, including expanded sustainability-related roles, integration of ESG indicators into budgeting and reporting cycles, and improved transparency in evaluating investment projects. The use of analytical tools strengthened decision-making, increasing the assessed return of the investment portfolio when environmental and operational co-benefits were incorporated. The analysis also identifies key barriers—fragmented data systems, limited ESG expertise, and partial digitalization—and enabling factors such as CFO leadership and cross-functional collaboration. The study concludes that accountants play a strategic role in operationalizing CSRD requirements and demonstrates how SMEs can integrate financial, environmental, and operational metrics to support sustainability-oriented decisions. The findings provide theoretical contributions and practical guidance for organizations seeking to improve sustainability accounting in line with EU regulations. Full article

Environmental sustainability in tourism and hospitality has emerged as a critical focus of Saudi Arabia’s Vision 2030, aligning with global Sustainable Development Goals (SDGs) and national priorities such as environmental stewardship, human health, and future economic diversification. This study examines how perceived leader favoritism influences non-green behavior among hospitality employees, exploring malicious envy as a mediator and perceived organizational injustice as a moderator. A cross-sectional survey was administered to 412 employees across five major hotels in Riyadh. Measures included validated scales for perceived leader favoritism, malicious envy, non-green behavior, and organizational justice. Structural equation modeling tested hypothesized relationships and moderation effects. Perceived leader favoritism was positively associated with non-green behavior (β = 0.39, p < 0.001) and malicious envy (β = 0.58, p < 0.001). Malicious envy mediated the favoritism–behavior link (indirect effect β = 0.17, p < 0.01). High perceptions of organizational injustice strengthened these effects, exacerbating environmentally harmful behaviors. Interpretation: The findings reveal that unfair leadership practices undermine corporate sustainability efforts by provoking negative emotions and unethical environmental actions. Managerial interventions to enhance fairness and mitigate envy are imperative for achieving SDG 12 (Responsible Consumption and Production) and SDG 13 (Climate Action), supporting Saudi Arabia’s goals in environmental sustainability, basic needs fulfillment, and future economies. Implementing justice-centered leadership programs can foster healthier organizational climates, promoting both employee well-being and ecological resilience. Full article

This systematic literature review critically examines sustainability challenges and opportunities within fibre-based process industries (e.g., paper and nonwoven), pivotal energy-intensive sectors in the EU. Using an adapted PRISMA guideline, it analyses the evolution of sustainability concepts, key regulatory frameworks (e.g., European Green Deal, Corporate Sustainability Reporting Directive), and established management tools (e.g., ISO 50001, life cycle assessment). The review uncovers critical gaps, including a persistent lack of integrated approaches across environmental, economic, and social dimensions, alongside superficial strategic embedding of sustainability. Furthermore, regulatory fragmentation significantly hinders effective implementation. The study also highlights uneven technology adoption and practical obstacles for circular economy models, largely because sustainability often remains a parallel function rather than a core business driver. Ultimately, transformative sustainability demands integrated, sector-specific strategies, robust data, and strong leadership. This necessitates streamlined regulations, accelerated technology uptake, and enhanced multi-stakeholder collaboration, embedding sustainability into core business models beyond mere compliance. Full article

In the ESG era, the hospitality sector faces an urgent need to transform its governance models. However, a conceptual gap exists regarding the specific mechanisms that drive this transformation. This study addresses this gap through a systematic literature review to propose a novel integrative framework. Unlike previous reviews that analyze sustainable leadership and ESG governance in isolation, this paper positions sustainable leadership as the central mechanism that catalyzes the systemic integration of ESG criteria into the sector’s organizational culture and strategy. The proposed framework articulates how this leadership style facilitates a cultural, strategic, and operational transformation by balancing economic performance with social well-being and environmental protection. Specifically, within the hospitality context, sustainable leadership is shown to be key in fostering organizational resilience, responsible innovation, and participatory governance. The analysis also identifies critical barriers to implementation, such as cultural resistance, the lack of clear metrics, and the need for specialized leadership training. The unique contribution of this article is to offer a conceptual model that articulates the causal relationship between leadership and applied ESG governance, presenting sustainable leadership not merely as a management style, but as the fundamental component for building resilient and legitimate hospitality organizations in the long term. Full article

This study examines whether CEO risk tolerance influences a firm’s sustainable practices, as measured by Environmental, Social, and Governance (ESG) scores. The analysis uses facial width–height ratio (fWHR) as a proxy for CEO testosterone and risk-taking behavior. A regression analysis of S&P 500 firms from 2018 to 2022 shows that a greater fWHR is negatively associated with ESG scores, although the economic effect is small. A one standard deviation increase in fWHR decreases ESG by half a point on a 100-point scale. Further investigation into CEO turnover reveals a surprising asymmetry: when a new CEO has a higher fWHR, ESG scores increase significantly compared to firms without a CEO change. This finding, along with other confounding effects, suggests that a certain amount of calculated, strategic risk-taking may be necessary to successfully promote corporate sustainability programs. Full article

This research assessed the transparency and quality of corporate sustainability efforts among US Fortune 100 companies using seven indicators: alignment with UN Sustainable Development Goals, use of sustainability reporting standards and programs, inclusion of long-term goals and milestones, presence of senior sustainability leadership, and the quality of sustainability websites and reports. This research used a cross-sectoral analysis of publicly available corporate disclosures, including company websites and annual reports, to evaluate how well sustainability claims reflect meaningful integration within corporate strategy. Results show that while two-thirds of companies demonstrated strong sustainability efforts across most indicators, a significant minority lacked transparency or depth. Companies with higher Fortune 100 rankings tended to perform better, suggesting that size and visibility may influence sustainability outcomes. However, only half were meaningfully engaged with the Sustainable Development Goals, and many used multiple reporting standards without clear alignment. Despite low participation in the UN Global Compact, many companies still performed well. Most sectors had strong performers, but the Financials sector consistently lagged across all indicators. This study provides a detailed, independent benchmark of corporate sustainability practices and highlights how leading US companies are integrating and communicating sustainability in an era of growing stakeholder expectations. Full article

Industrial safety in high-risk sectors such as mining, construction, oil and gas, petrochemicals, and offshore fishing remains a strategic global challenge due to the high incidence of occupational accidents and their human, financial, and legal consequences. Despite international standards and advancements in safety strategies, significant barriers persist in the effective implementation of a Zero Accident culture. This scoping review, conducted under PRISMA-ScR guidelines, analyzed 11 studies selected from 232 records, focusing on documented practices in both multinational corporations from developed economies and local companies in emerging markets. The methodological synthesis validated theoretical models, practical interventions, and regulatory frameworks across diverse industrial settings. The findings led to the construction of a five-pillar model that provides the structural foundation for a comprehensive safety strategy: (1) strategic safety planning, defining long-term vision, mission, and objectives with systematic risk analysis; (2) executive leadership and commitment, expressed through decision-making, resource allocation, and on-site engagement; (3) people and competencies, emphasizing continuous training, communities of practice, and the development of safe behaviors; (4) process risk management, using validated protocols, structured methodologies, and early warning systems; and (5) performance measurement and auditing, combining reactive and proactive indicators within continuous improvement cycles. The results demonstrate that only a holistic approach, one that aligns strategy, culture, and performance, can sustain a robust safety culture. While notable reductions in incident rates were observed when these pillars were applied, the current literature is dominated by theoretical contributions and model replication from developed countries, with limited empirical evaluation in emerging contexts. This study provides a comparative, practice-oriented framework to guide the implementation and refinement of safety systems in high-risk organizations. This review was registered in Open Science Framework (OSF): 10.17605/OSF.IO/XFDPR. Full article

This study determines the role of integrated reporting (Int_Re) in affecting firm value and investigates how CEO integrity (CEOI) moderates this effect among firms listed on the Indian stock exchange. The sample consists of 150 firms listed on the Indian stock exchange who published an integrated report between the years of 2018–19 and 2022–23. This study relies on secondary data from company websites. The outcome of the multiple regression analysis reveals that there is a significant positive influence of Int_Re on firm value. The analysis also found that CEOI strengthens the relationship between Int_Re and firm value, attributable to ethical leadership exhibited by the CEO. There are some future practical implications that the study proposes: Indian firms need to engage in Int_Re practices to a greater extent; firms need to encourage ethical leadership at the executive level consistent with Int_Re; supervisory boards are limited by an obligation to monitor Int_Re adoption and CEO performance to keep the organization in line with its commitments to transparency, character, and sustainable value creation in the changing corporate governance landscape in India. Full article

Corporate sustainability reporting is increasingly scrutinised as stakeholders’ demand credible commitments to environmental and social performance, especially in sectors where unsustainable practices are pervasive. The aim of this research is to examine—drawing on a systematic literature review (SLR) of 48 articles—how leadership discourse in sustainability reports influences stakeholder engagement and reflects the adoption of sustainable development standards over time. A longitudinal analysis of six years (2018–2023) of sustainability reports from a leading fast fashion company was conducted, integrating Topic Modelling to identify dominant themes in leadership communication and comparing them with key performance indicators related to climate, materials, energy, water, waste, and packaging. The results reveal a gradual evolution in leadership narratives, from broad aspirational statements emphasising ethical supply chains and social justice to more technical, performance-oriented language highlighting circularity, operational transparency, and climate action. However, the analysis also uncovers inconsistencies between declared objectives and measurable outcomes, suggesting tensions between symbolic and substantive sustainability commitments. These findings indicate that, while leadership discourse can mobilise stakeholder expectations and signal strategic priorities, its credibility depends on alignment with transparent, consistent performance data. This study contributes to understanding how discourse and practice interact in sustainability transitions, offering insights for enhancing reporting integrity. Full article

The Philippines, a country with abundant natural resources, has set a high 35% renewable energy (RE) share target by 2030. However, progress is slow with the implementation of its key policy mechanisms. Through the years, the Department of Energy has slowly increased the goals from 30% to 35% by 2030 and even up to 50% by 2050%. The key legal framework for the Philippine Renewable Energy sector is the Renewable Energy Act of 2008, which outlines key policy mechanisms: Renewable Portfolio Standards (RPSs), Net Metering, the Green Energy Auction Program (GEAP), and the Green Energy Option Program (GEOP). This paper analyzes the implementation and enforcement of the key policy mechanisms along with factors affecting their intended rollout. Along with the policy mechanism issues, this paper highlights key institutional and structural issues for the stakeholders of the RE sector. The main issues can be attributed to the incoherence of government agencies such as the Department of Energy (DOE), the Energy Regulatory Commission (ERC), and the National Grid Corporation of the Philippines (NGCP). Other issues include insufficient transmission infrastructure, resistance from Distribution Utilities (DUs) and Electric Cooperatives (ECs), and weak Local Government Unit (LGU) participation. The paper provides recommendations on the key issues of policy mechanisms and structural and institutional bottlenecks. The main recommendations that will help achieve the intended purpose of the drivers of RE are to strengthen the National Renewable Energy Board (NREB) and other agency capabilities, provide financial incentives to utilities, streamline permitting and other processes, and prioritize grid development for areas with RE development. For the targets of the DOE to be achieved, the main drivers for the RE sector must be revisited and fixed at their core. Achieving the RE targets of the DOE will need strong leadership and sustained focus on renewable energy development led by the government. Full article